Tax issues regarding commission fees

During the ordinary course of business, Company incurs commission expenses paid to Vietnamese individual who is not a registered broker. The Company is required to deduct personal income tax at 10% on gross commission fee if the total payment is VND 2 million or more for each time. Those expenses shall be deductible expenses for corporate income tax purpose if satisfying conditions as prescribed at Article 4, Circular 96/2015/TT-BTC dated June 22^nd, 2015.